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2019 (2) TMI 151 - ITAT JAIPURLevy of penalty u/s 272A(1)(c) - summons u/s 131(1A) were issued to the assessee in connection with proceedings before the DDIT (Intelligence & Criminal Investigation), Jaipur - no compliance on behalf of the assessee to such summons - no reasonable cause for non-compliance to the notice issued u/s 133(6) - Held that:- No infirmity in the order of ld. CIT(A) as the assessee has consistently failed in compliance not with the summons issued under section u/s 131(1A) and notice seeking under information under section 133(6) of the Act but thereafter not coming forward even during the course of penalty proceedings where specific opportunity was provided to the assessee to show any reasonable cause for noncompliance to the summons. In light of the same and in absence of any reasonable cause been shown by the assessee, the penalty so levied u/s 272A(1)(c) and section 272A(2)(c) is hereby confirmed. - Decided against assessee.
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